Commission Implementing Regulation (EU) No 680/2014Show full title

Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)

[F1 [F214. Fair value hierachy: financial instruments at fair value U.K.

ANNEX III Table 25: rows 1 - 31

[F1 [F2References Fair value hierarchy IFRS 13.93 (b) Change in fair value for the period ITS V.Part 2.86 Accumulated change in fair value before taxes ITS V.Part 2.87
Level 1 Level 2 Level 3 Level 2 Level 3 Level 1 Level 2 Level 3
IFRS 13.76 IFRS 13.81 IFRS 13.86 IFRS 13.81 IFRS 13.86, 93(f) IFRS 13.76 IFRS 13.81 IFRS 13.86
010 020 030 040 050 060 070 080
ASSETS
010 Financial assets held for trading IFRS 7.8(a)(ii); IAS 39.9, AG 14
020 Derivatives IAS 39.9
030 Equity instruments IAS 32.11
040 Debt securities Annex V.Part 1.24, 26
050 Loans and advances Annex V.Part 1.24, 27
060 Financial assets designated at fair value through profit or loss IFRS 7.8(a)(i); IAS 39.9
070 Equity instruments IAS 32.11
080 Debt securities Annex V.Part 1.24, 26
090 Loans and advances Annex V.Part 1.24, 27
100 Available-for-sale financial assets IFRS 7.8 (h)(d); IAS 39.9
110 Equity instruments IAS 32.11
120 Debt securities Annex V.Part 1.24, 26
130 Loans and advances Annex V.Part 1.24, 27
140 Derivatives – Hedge accounting IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19
LIABILITIES
150 Financial liabilities held for trading IFRS 7.8 (e) (ii); IAS 39.9, AG 14-15
160 Derivatives IAS 39.9, AG 15(a)
170 Short positions IAS 39 AG 15(b)
180 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
190 Debt securities issued Annex V.Part 1.31
200 Other financial liabilities Annex V.Part 1.32-34
210 Financial liabilities designated at fair value through profit or loss IFRS 7.8 (e) (i); IAS 39.9
220 Deposits ECB/2013/33 Annex 2.Part 2.9; Annex V.Part 1.30
230 Debt securities issued Annex V.Part 1.31
240 Other financial liabilities Annex V.Part 1.32-34
250 Derivatives – Hedge accounting IFRS 7.22 (b); IAS 39.9; Annex V.Part 1.19 ] ]

Textual Amendments